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Limitation act - VAT CSTExtract Dear experts, Good morning to all. One of my client's got a notice from the Tamilnadu sales tax department to submit the form c against the interstate sale for the financial year 2007-08, 2008-09 and 2009-10. Further, the client could not submit the reply within the time provided in the notice. Out of which 2008-09 the authority passed an order without giving personal hearing. My query is now, as per the TNVAT act, u/s 22(2) clearly stated that since 2006-07 to 2011-12, the assessment passed under deeming provision as on 30.06.2012. Now, under what authority they are reopening the assessment. If anyone has the supporting case laws, please provide me. ( To invoking the limitation act and quash the order.) Thanks in advance.
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